Journal of Applied Islamic Economics and Finance
Journal of Applied Islamic Economics and Finance is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. JAIEF (e-ISSN: 2746-6213) is published thrice a year (October, February, and June). As the name implies, this journal brings two major themes, namely Islamic Economic and Islamic Finance. Islamic economics and finance are strategic issues in the world because of their role and benefit to societies. Therefore, this issue needs more deeply extracted through research. The journal invites scholars, practitioners, and researchers to submit articles to the editorial team. The JAIEF only accepts and reviews the manuscripts that have not been published previously in any language and are not being reviewed for possible publication in other journals.
Articles
180 Documents
<![CDATA[Faktor yang Memengaruhi Pendapatan Margin Murabahah pada Bank Umum Syariah dan Unit Usaha Syariah ]]>
<![CDATA[Adi Yulianto]]>;
<![CDATA[Ade Ali Nurdin]]>;
<![CDATA[Ine Mayasari]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i2.2473
<![CDATA[Murabahah contracts that become the most popular at Islamic banks are an important thing to study. Especially the determination of profit margins that do not have clear rules therefore things that can enlarge and reduce murabahah margin income are interesting to study. This study aims to determine the factors that can determine the murabahah margin income, as well as to find out the variables that predominantly influence the murabahah margin income. The objects used in this study are Sharia Commercial Banks and Sharia Business Units in Indonesia. The period used starts from 2014 untul 2018. The data used is secondary data then the data is processed using panel data regression method. The results show overhead costs, profit sharing of third party funds, volume of murabahah financing, and deposit rates have an influence on murabahah profit margins and inflation has no effect on murabahah profit margins. The volume of murabahah financing is a factor that has a dominant influence on murabahah profit margins.]]>
<![CDATA[Analisis Faktor-Faktor yang Memengaruhi Nilai Aktiva Bersih Reksadana Syariah (Periode 2016-2019) ]]>
<![CDATA[Aldiansyah Aldiansyah]]>;
<![CDATA[Fifi Afiyanti Tripuspitorini]]>;
<![CDATA[Fatmi Hadiani]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i2.2474
<![CDATA[This study aims to determine the effect of inflation, Rupiah exchange rate, SBIS yield rate, ISSI on NAV of Islamic mutual funds in Indonesia. The analytical method used is multiple linear regression using secondary data in the form of time series from January 2016 to December 2019. The independent variables analyzed in this study are inflation, rupiah exchange rates, returns on SBIS and ISSI, while the dependent variable is Asset Value. Net Sharia Mutual Funds. The results of this study indicate that inflation has no significant effect on NAV of Sharia Mutual Funds, Exchange Rate, ISSI has a significant effect on NAV of Sharia Mutual Funds, SBIS has a significant effect on NAV of Sharia Mutual Funds in opposite directions]]>
<![CDATA[Analisis Tingkat Efisiensi BPRS di Jawa Barat dengan Metode Data Envelopment Analysis (DEA) ]]>
<![CDATA[Iqlima Yulian Pebrianti]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i2.2475
<![CDATA[Global Islamic banking has developed rapidly. However, various challenges are still faced by Islamic banking, one of them is efficiency. This study aims to reveal the level efficiency of BPRS and to show the most inefficient variables. This research is quantitative descriptive. The sample is BPRS in West Java. The input variables used in this study: total savings, labor costs, total fixed assets, and capital. The Output is: total financing and other operating income with DEA, VRS model and intermediation approach for the method. The results of this study indicate that BPRS in West Java are still experiencing a fluctuating trend of efficiency and have an average efficiency of 94.52%. This shows that the BPRS in West Java are not yet efficient, but the BPRS in West Java are approaching the point of efficiency and are good enough in carrying out their role as intermediary institutions.]]>
<![CDATA[Analisis Pengaruh Faktor Internal dan Faktor Ekternal terhadap Kinerja Reksa Dana Syariah Saham ]]>
<![CDATA[Fathimah Awliyaul Alim]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Setiawan Setiawan]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i2.2476
<![CDATA[This research aims to find out what things can affect the performance of Islamic equity funds. Four independent variables were taken based on research released and classified as internal factors (Stock Selection, Mutual Fund Age) and external factors (Jakarta Islamic Index and Inflation Rate) to initiate the relationships in the performace of sharia equity funds as the dependen variables. The performance of Islamic equity funds use the Sharpe method and calculated for 36 months from January 2017 to December 2019. Research data taken from secondary data published by Bareksa, Jakarta Islamic Index and Bank Indonesia. Research method uses quantitative-descriptive in path analysis model. The result shows that Stock Selection, Mutual Fund Age, and Jakarta Islamic Index significantly influence the performace of sharia equity funds. Meanwhile the Inflation Rate doesn’t significantly influence the performace of sharia equity funds.]]>
<![CDATA[Analisis Fakor Internal dan Eksternal yang Memengaruhi Financial Distress Bank Umum Syariah Periode 2014-2018 ]]>
<![CDATA[Dhiwi Rasa Wulan Pamungkas]]>;
<![CDATA[Fatmi Hadiani]]>;
<![CDATA[Radia Purbayati]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i2.2477
<![CDATA[The purpose of this study is to determine the influence of Non Performing Finance (NPF), Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Inflation, and Gross Domestic Product (GDP) on Financial Distress as measured by Grover method (G-Score). The sample of this study used a purposive sampling method and obtained 12 Islamic Commercial Banks in Indonesia to be analyzed. The data in this study were sourced from annual report Islamic Banks and reports on inflation and Gross Domestic Product (GDP). This research will be analyzed by a logistic regression model that will be tested using the EViews version 10 SV software. The results of this study indicate that there are four Islamic Commercial Banks in Indonesia that experienced financial distress during the 2014-2018 period. Partially, NPF and inflation have a significant effect on financial distress, while FDR, CAR, and GDP have no significant effect on financial distress.]]>
<![CDATA[Perbandingan Area Inefsiensi Antara Nilai Pajak dan Zakat ]]>
<![CDATA[Muthia Faridatunnisa]]>;
<![CDATA[Mochamad Edman Syarief]]>;
<![CDATA[Endang Hatma Juniwati]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i2.2478
<![CDATA[Tax policies set by the government can cause inefficiencies. Zakat policy is expected to minimize these inefficiencies. This research will try to compare how much inefficiency area caused by the value of tax and zakat. The data used is secondary data in the form of production from five business sectors found in Gross Domestic Product based on 2010 constant prices for the 2014-2018 period from the Central Bureau of Statistics. In this study quantitative calculations were carried out to determine the tax value, zakat value, and the area of triangle inefficiency, then after obtaining the results it would be compared to the magnitude of the triangle of inefficiency based on the value of tax and zakat. Different tests were carried out using SPSS to see whether the difference was significant or not. From the results of independent sample t-test, it is known that there are significant differences between the areas of inefficiency of the tax value and the value of zakat. This states that zakat produces inefficiency areas smaller than taxes.]]>
<![CDATA[Analisis Penilaian Kesehatan Keuangan Lembaga Penjamin Dengan Menggunakan Surat Edaran OJK Nomor 18/SEOJK.05/2018 ]]>
<![CDATA[Anggraeni Novitasari]]>;
<![CDATA[Kristianingsih Kristianingsih]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i2.2479
<![CDATA[This study aims to analyze the financial health of. the Sharia Guarantee Institution for the period 2014 to 2018 using liquidity ratio analysis, Gearing Ratio, and Profitability using analysis techniques of the Health Level of the Guarantee Company Financial Institution based on theIRegulationIof the Financial Services Authority (SAL SEOJK) Number 18 /SEOJK.05/2018. This research is a descriptive research type, which describes the financial performance of PT Asuransi Jamkrindo Syariah and PT Penjaminan Jamkrindo Syariah. The data research method used in this research. is the documentation method. The type of data used in the research is secondary data, which is obtained from the annual financial reports of PT Asuransi Jamkrindo Syariah and PT Penjaminan Jamkrindo Syariah for the period 2014 to 2018. The results obtained in this study are the level of health at PT Asuransi Askrindo Syariah and PT Penjaminan Jamkrindo. This Sharia falls into a fairly healthy category for five years. Whereas for 2014, PT Penjaminan Jamkrindo Syariah received an unhealthy category level. This is supported by the results of research on 1) the gearing ratio of the two companies that received a very poor category for five years period 2) the performance in the liquidity ratio shows that PT Penjaminan Jamkrindo Syariah received a very poor category in the first two years of the period while PT Asuransi Asuransi Askrindo Syariah received very good category value in five years period 3) the profitability ratio of the two companies, PT Penjaminan Jamkrindo Syariah got a pretty good category in 2014 and got a very good category in the following year period, PT Asuransi Askrindo Syariah got a good category score in 2017 while the other period of the year gets very good category.]]>
<![CDATA[Analisis Pembentukan Portofolio Optimal dan Penentuan Nilai Risiko pada Saham Syariah ]]>
<![CDATA[Ajeng Defi Aprilia]]>;
<![CDATA[Ade Ali Nurdin]]>;
<![CDATA[Muhamad Umar Mai]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i2.2480
<![CDATA[The purpose of this research is to determine the optimal portfolio formation in Islamic stocks on the Jakarta Islamic Index (JII) which is listed on the Indonesia Stock Exchange with a single model. Then measure the risk value that may occur and be accepted by investors using the Value at Risk (VaR) method with the Exponentially Weighted Moving Average (EWMA) approach. By using the Single Index Model, 5 stocks are selected and form an optimal portfolio, namely ASII, ICBP, TLKM, UNTR and UNVR.]]>
<![CDATA[Pengaruh Deposito Mudharabah dan NPF Terhadap ROA dan Pembiayaan Bagi Hasil Sebagai Intervening pada Bank Umum Syariah ]]>
<![CDATA[Anggita Rismawati Rachman]]>;
<![CDATA[Benny Barnas]]>;
<![CDATA[Ruhadi Ruhadi]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i2.2481
<![CDATA[The researcher aims to discuss the factors that influence Return On Assets with the bank's internal variables as independent, namely Mudharabah Deposits, NPF and Profit Sharing Funding Value as intervening variables. To explain the direct and indirect effects of data analysis techniques used to use path analysis (Path Analysis) using SmartPLS 3.0 analysis software. The results showed that the Mudharabah Deposit had no effect, NPFt-1 had a negative effect and the Profit Sharing Funding Value had no effect on Return On Assets. Then Mudharabah Deposits do not have an effect on Return On Assets through Profit Sharing Financing Value and NPFt-1 has no effect on Return On Assets through Profit Sharing Financing Value. The novelty of the study with previous research is the existence of an analysis to find out what factors influence ROA and Value of Financing Sharing as an intervening variable.]]>
<![CDATA[Pengaruh Faktor Internal dan Faktor Eksternal terhadap Perataan Laba Bank Umum Syariah Indonesia Periode 2014-2018 ]]>
<![CDATA[Setiawati Indah Gempita]]>;
<![CDATA[Leni Nur Pratiwi]]>;
<![CDATA[Rani Putri Kusuma Dewi]]>
<![CDATA[ Journal of Applied Islamic Economics and Finance Vol 1 No 2 (2021): Journal of Applied Islamic Economics and Finance (February 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/jaief.v1i2.2482
<![CDATA[This study aims to see the effect of Total Financing (TF), Non Performing Financing (NPF), Earnings Before Taxes and Provision (EBTP), Good Corporate Governance (GCG) proxied by the Audit Committee, Capital Adequacy Ratio (CAR), BI rate. and Inflation on Income Smoothing at Islamic Commercial Banks (BUS) for the period 2014-2018. This research is a quantitative study, the selection was by purposive sampling method. The data used are secondary data. The data analysis method uses panel data regression analysis using the Eviews10 program tool. The data population in this study were 12 Islamic commercial banks in Indonesia which will be sampled in the study. The results of this study indicate that simultaneously internal and external factors have a significant effect on income smoothing. Partially the NPF, EBTP, GCG, CAR variables have a significant effect on income smoothing, while TF, BI rate and the inflation rate do not have a significant effect on income smoothing.]]>
